We have audited the adequacy of the INS's actions to implement the recommendations outlined in the prior audit report (Immigration and Naturalization Service's Airport Inspection Facilities, Report No. 01-03). The period covered by this audit was October 2000 through August 2002 and included a review of selected airports, activities, records, and transactions.

In connection with the audit and as required by the standards, we reviewed facilities, activities, records, and transactions to obtain reasonable assurance about the INS's compliance with laws and regulations that, if not complied with, we believe could have a material effect on program operations. Compliance with laws and regulations applicable to airport inspection is the responsibility of INS management.

Our audit included examining, on a test basis, evidence about laws and regulations. The specific laws and regulation for which we conducted tests are contained in:

Immigration and Nationality Act of 1952, which authorizes the Attorney General to designate ports of entry into the United States, to inspect arriving aliens, and to detain questionable aliens;

Government Performance and Results Act of 1993; and 8 CFR Part 234.

Except for instances of non-compliance identified in the Finding and Recommendations section of this report, our tests indicated that, for those items reviewed, the INS complied with the laws and regulation cited above. With respect to those transactions not tested, nothing came to our attention that caused us to believe that INS management was not in compliance with referenced laws.